Physical Therapist Invoice Template — Free Download (2026)
Private-practice physical therapists who see self-pay patients or out-of-network clients need invoices that double as superbills — with CPT codes, ICD-10 diagnoses, NPI numbers, and time-based unit billing. A properly structured PT invoice makes insurance reimbursement seamless for your patients and protects your practice from billing disputes.
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Generate invoice →What to include on a physical therapist invoice
Your DPT credential, license number, and NPI
Your full name, DPT (Doctor of Physical Therapy) or PT credential, state license number, and NPI (National Provider Identifier). All four are required on superbills for insurance submission. Your NPI specifically is what insurance processors use to look up your provider information — an NPI missing from a superbill is a near-certain rejection. Also include your practice name, address, and phone.
Patient name, date of birth, and date of service
Patient's full name, date of birth (required for insurance claims), and the exact date of service. For monthly superbills covering multiple sessions, list each date of service on a separate row. Insurance will not process a claim with a date range — each session must be listed individually with its CPT codes and charges.
CPT codes — evaluation and treatment
Primary PT evaluation codes: 97161 (PT evaluation, low complexity), 97162 (PT evaluation, moderate complexity), 97163 (PT evaluation, high complexity), 97164 (PT re-evaluation). Common PT treatment codes: 97110 (therapeutic exercises, 15 min units), 97112 (neuromuscular re-education, 15 min units), 97116 (gait training, 15 min units), 97140 (manual therapy — joint mobilization, soft tissue, 15 min units), 97150 (therapeutic activities, group), 97530 (therapeutic activities, individual, 15 min units), 97750 (physical performance test). Each CPT must be paired with an ICD-10 diagnosis code.
ICD-10 diagnosis codes
Common PT diagnoses: M54.5 (low back pain), M54.2 (cervicalgia/neck pain), M25.511/512 (shoulder pain), M25.561/562 (knee pain), M79.3 (myalgia), S43.001–006 (rotator cuff injury), M22.2x1/2 (patellofemoral disorder), G35 (MS), I69.391 (post-stroke sequelae), M16 (osteoarthritis of hip), M17 (osteoarthritis of knee), Z96.641/642 (post total knee replacement). Pair at least one primary diagnosis with each service line.
Time-based units with duration
PT treatment CPT codes are time-based (15-minute units). A 45-minute therapeutic exercise session = 3 units. Document both the duration and the units: '97110 × 3 (45 min) — $150.' Under the 8-minute rule: you can bill a unit if actual direct treatment time for that service reaches 8 minutes. Track and document time per service type, especially in sessions with multiple interventions.
Place of service code
Insurance requires a POS (Place of Service) code: 11 (Office), 12 (Home — for home health PT), 02 (Telehealth). For home visits, include the patient's address on the superbill. Place of service affects reimbursement rates with most insurers — document it correctly.
Modalities as separate CPT codes
Therapeutic modalities used in addition to exercise or manual therapy should have their own CPT codes: 97010 (hot/cold packs, unattended), 97012 (mechanical traction, unattended), 97014 (electrical stimulation, unattended), 97016 (vasopneumatic devices), 97018 (paraffin bath), 97022 (whirlpool), 97032 (electrical stimulation, attended, 15 min units), 97035 (ultrasound, 15 min units). Unattended modalities are bundled by some payers — know your payer rules before billing them separately.
Payment and FSA/HSA note
Physical therapy is FSA/HSA eligible. Note it: 'PT services are FSA/HSA eligible — receipt available for reimbursement.' For self-pay, collect at time of service. For superbill patients, collect at time of service and provide the superbill immediately (within the same week ideally). For direct-pay PT practices with package pricing, state package terms and session balance tracking.
Physical therapist invoice examples
Superbill — evaluation + treatment session
SUPERBILL #PT-0044
Dr. Angela Reyes, DPT | License: CA-PT-29841 | NPI: 1234567890 | Patient: Kevin Torres, DOB 08/15/1981 | DOS: June 9, 2026 | POS: 11
| CPT / Service | Units | Fee |
|---|---|---|
| 97162 — PT evaluation, moderate complexity (45 min) | 1 | $185.00 |
| 97110 — Therapeutic exercise (strengthening + flexibility) | 3 | $135.00 |
| (45 min — hip abductors, glutes, core stabilization) | ||
| 97140 — Manual therapy (joint mobilization, hip/lumbar) | 2 | $110.00 |
| (30 min) | ||
| 97014 — Electrical stimulation, unattended (TENS) | 1 | $35.00 |
| Dx: M25.551 (Right hip pain) + M54.5 (Low back pain) | Amount paid at time of service: $465.00 | ||
| Total / Paid at time of service | $465.00 | |
Monthly superbill — multiple sessions
SUPERBILL #PT-0051 — June 2026
Dr. Angela Reyes, DPT | NPI: 1234567890 | Patient: Maria Chen, DOB 03/22/1968 | Dx: S43.002 (Left rotator cuff tear) + M25.512 (Left shoulder pain)
| June 3 — 97162 × 1 (eval) + 97110 × 3 (45 min) + 97140 × 2 (30 min) | $430.00 |
| June 6 — 97110 × 3 (45 min) + 97530 × 2 (30 min) + 97014 × 1 | $245.00 |
| June 10 — 97164 (re-eval) + 97110 × 2 (30 min) + 97140 × 2 (30 min) | $360.00 |
| June 13 — 97110 × 3 (45 min) + 97112 × 2 (30 min) | $245.00 |
| June 17 — 97110 × 4 (60 min) + 97140 × 2 (30 min) | $290.00 |
| June 20 — 97110 × 3 (45 min) + 97530 × 2 (30 min) | $225.00 |
| June total — paid at each session | $1,795.00 |
5 invoicing rules for physical therapists
Bill the correct complexity level for evaluations — don't default to low
PT evaluation codes (97161, 97162, 97163) are tiered by clinical complexity — not by time. A moderate complexity evaluation (97162) requires at least 1 of: comorbidity requiring modified care, 1-2 body systems involved, or a history of 3+ episodes. A high complexity evaluation (97163) requires characteristics from 2+ of the moderate criteria. Many PTs default to low complexity (97161) to be conservative — this undervalues your clinical work and systematically underbills your evaluations. Audit your evaluation documentation to bill the level that matches your actual clinical decision-making.
Track treatment time per CPT code — not total session time
Time-based PT codes (97110, 97112, 97140, 97530) are billed per 15-minute unit, and each code is billed for time spent specifically on that intervention. A 60-minute session with 30 minutes of therapeutic exercise + 20 minutes of manual therapy + 10 minutes of neuromuscular re-ed should be billed as: 97110 × 2, 97140 × 1, 97112 × 1 — not 97110 × 4. Documenting treatment time per intervention is required for accurate billing and audit protection.
Send superbills within 48 hours of each session
Patients who pay out-of-pocket and plan to submit for out-of-network reimbursement have insurance filing windows (typically 90 days from DOS, but some plans require filing within 60 days). Patients who have to wait 2 weeks for a superbill — or remember to ask for one — are much more likely to miss the filing window or just give up. Build a workflow: superbill generated and sent (or available in patient portal) within 48 hours of each session. For monthly billing, send on the 1st of the following month without waiting for patients to ask.
Collect at time of service — always
PT sessions are not receivables. Collect payment at the end of every session, before the patient leaves. Accept credit cards, HSA/FSA cards, Zelle, Venmo, or whatever combination works for your patient population. A missed payment that you try to collect after the fact requires 3-5x more effort. For patients on recurring PT with predictable session frequency, auto-pay setup at the first session eliminates collection entirely.
For cash-pay PT practices, use package pricing with session tracking on every invoice
Many direct-pay PT practices offer package pricing (e.g., 10-session package) for patients who commit to a full plan of care. If you do this, track the session balance on every invoice: 'Session 4 of 10 — balance remaining: 6 sessions.' Package patients who see their balance displayed every visit stay committed and don't drift away after a few sessions. Patients who have to ask how many sessions they have left feel like they're chasing information.
Frequently asked questions
What CPT codes do physical therapists use most often?↓
The most common PT treatment CPT codes are: 97110 (therapeutic exercises — the most-billed PT code in most practices), 97140 (manual therapy), 97530 (therapeutic activities), 97112 (neuromuscular re-education), 97116 (gait training). For evaluations: 97161, 97162, 97163 (by complexity), 97164 (re-evaluation). For modalities: 97014 (e-stim, unattended), 97010 (hot/cold packs), 97035 (ultrasound). Payer coverage and bundling rules vary — some insurers won't reimburse unattended modalities on the same day as attended services.
Is physical therapy FSA/HSA eligible?↓
Yes. Physical therapy is a qualified medical expense under IRS guidelines, making it FSA and HSA eligible. Patients can use their HSA/FSA card to pay for PT sessions directly, or pay out-of-pocket and submit your invoice as a receipt for reimbursement. For patients using FSA funds with a use-it-or-lose-it deadline (typically December 31), remind them in November — patients who know PT counts for FSA will book sessions to use remaining funds.
How does out-of-network PT reimbursement work for patients?↓
When a patient pays you out-of-pocket and submits your superbill to their insurance for out-of-network reimbursement, the insurer reimburses the patient (not you) at whatever their out-of-network rate is — often 60-80% of 'usual and customary charges' after meeting their out-of-network deductible. The patient needs to submit your superbill with their claim form. The sooner you get them the superbill, the sooner they get reimbursed, and the more likely they are to continue treatment with you.
What's the difference between 97110 and 97530?↓
97110 (therapeutic exercise) is billed for exercise interventions focused on improving strength, endurance, flexibility, or range of motion — functional exercise programs, theraband exercises, progressive resistance training. 97530 (therapeutic activities) is billed for more complex, task-specific activities that involve multiple parameters simultaneously — reaching, balancing, ambulation training, transfers, functional task simulation. In practice, the distinction matters because some payers limit the number of units of one code when another is billed in the same session. Know your payer rules and document the clinical rationale for each code you use.
Can PTs bill for telehealth sessions?↓
Yes, in most states and with most payers post-2020. Telehealth PT (POS code 02) is typically reimbursed at the same rate as in-person care by most commercial insurers, though some payers have telehealth-specific restrictions on which CPT codes are reimbursable via video. Medicare has separate telehealth policies for PT. For self-pay telehealth PT, the same CPT codes apply — just use POS 02 and note 'telehealth session' on your superbill. Patients can still submit telehealth PT superbills for out-of-network reimbursement.
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